000			00724npc a2200157Ia 4500
008			140613s2014 xx 000 0 und d
060			_a336.2
100			_aPRANATHARTHY, RAVINDRAN
245		4	_aThe reluctant gift _bThe newly notified refund of CENVAT credit in reverse service tax
260			_c2014
300			_a81-85
520			_aThe CENVET Credit law, as it stands, is an unwholesome jumble of policy and procedure and discriminatory. And the discrimination is further compounded in the new notification no 12/2014 when it restricts the benefits to a small range of just fourservices as against the eleven.
653			_aTAXATION
773			_oP15422 _nM _921366 _011162 _tMANAGEMENT ACCOUNTANT
942			_2ddc _cARTCL
999			_c12564 _d12564